The contemporary debate over incentive design often focuses on effort and output, yet Ta-Tung Stephanie Cheng, Xi Jason Kuang, Brian Vansant, and Suyun Sue Wu show that the real impact can reach much further into the social fabric of the firm. In their article, “Seek and Ye Might Not Find The Effects of Contract Framing […]
The BCG article “Four Ways to Accelerate Growth with AI and Analytics” by Jeremy Kuriloff, with support acknowledged to Michael Wahlen and Rahul Desai, offers a timely view of how AI can move beyond efficiency and become a strategic growth engine. Its central message is highly relevant for internal audit and corporate governance because it […]
The World Economic Forum report Technology Convergence The New Logic for Competitive Advantage by Mattia Damati and Connie Kuang argues that the next wave of value creation will come not from isolated technologies, but from the orchestration of multiple mature and emerging capabilities into one coordinated system. For internal audit and corporate governance, this is […]
The article The Impact of Internal Auditors’ Data Analytics Use on the Reliability and Timeliness of Financial Reporting by Giuseppe D’Onza and Romina Rakipi examines a timely question for audit leaders and governance professionals: does greater use of data analytics in internal audit actually improve the quality and speed of financial reporting? The answer from […]
The paper Generative Artificial Intelligence in the Big 4 Auditor Adoption and Its Implications for Audit Quality by Yueqi Li and Sanjay Goel shows that GenAI is already changing how large audit firms work, but its effect on audit quality is mixed rather than purely positive. For internal audit leaders, audit committees, CFOs, and corporate […]
Google’s article “Gemini for Science: AI experiments and tools for a new era of discovery” presents a clear s